SARL OPALE APPRO-CEREALES : revenue, balance sheet and financial ratios

SARL OPALE APPRO-CEREALES is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in ABBEVILLE (80100), this company of category ETI shows in 2025 a revenue of 101 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL OPALE APPRO-CEREALES (SIREN 432214922)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 101 318 € 48 033 € 81 411 € 501 433 € 3 470 225 € 4 363 843 € 3 791 401 € 4 842 171 € 4 353 817 € 4 815 210 €
Net income 3 464 € 47 537 € 52 037 € 900 845 € -133 902 € -184 239 € -56 129 € 6 988 € -2 208 € 20 440 €
EBITDA -17 566 € 36 028 € 34 111 € -83 026 € -78 881 € -123 342 € 37 002 € 95 690 € 37 061 € 99 188 €
Net margin 3.4% 99.0% 63.9% 179.7% -3.9% -4.2% -1.5% 0.1% -0.1% 0.4%

Revenue and income statement

In 2025, SARL OPALE APPRO-CEREALES achieves revenue of 101 k€. Revenue is declining over the period 2016-2025 (CAGR: -34.9%). Vs 2024, growth of +111% (48 k€ -> 101 k€). After deducting consumption (0 €), gross margin stands at 101 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -18 k€, representing -17.3% of revenue. Warning negative scissor effect: despite revenue change (+111%), EBITDA varies by -149%, reducing margin by 92.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

101 318 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

101 318 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-17 566 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 170 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 464 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-17.3%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 8%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.993%

Financial autonomy (2025) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

87.797%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

6.017%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

11.677

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

100.0%

Solvency indicators evolution
SARL OPALE APPRO-CEREALES

Sector positioning

Debt ratio
7.99 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Good

In 2025, the debt ratio of SARL OPALE APPRO-CEREALES (7.99) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
87.8% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Excellent +16 pts over 3 years

In 2025, the financial autonomy of SARL OPALE APPRO-CEREALES (87.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
11.68 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Average +50 pts over 3 years

In 2025, the repayment capacity of SARL OPALE APPRO-CEREALES (11.68) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 354.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

354.41

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-0.888

Liquidity indicators evolution
SARL OPALE APPRO-CEREALES

Sector positioning

Liquidity ratio
354.41 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Excellent

In 2025, the liquidity ratio of SARL OPALE APPRO-CEREALES (354.41) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-0.89x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Average

In 2025, the interest coverage of SARL OPALE APPRO-CEREALES (-0.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 640 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. The gap of 511 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 648 days of revenue, i.e. 182 k€ to permanently finance. Notable WCR improvement over the period (-90%), freeing up cash.

Operating WCR (2025) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

182 473 €

Customer credit (2025) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

640 j

Supplier credit (2025) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

129 j

Inventory turnover (2025) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

648 j

WCR and payment terms evolution
SARL OPALE APPRO-CEREALES

Positioning of SARL OPALE APPRO-CEREALES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of SARL OPALE APPRO-CEREALES is estimated at 11 121 € (range 7 014€ - 15 603€). The price/revenue ratio is 0.15x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
94 tx
7k€ 11k€ 15k€
11 121 € Range: 7 014€ - 15 603€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
101 318 € × 0.15x
Estimation 15 311 €
10 392€ - 17 579€
Net Income Multiple 20%
3 464 € × 1.4x
Estimation 4 836 €
1 948€ - 12 641€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare SARL OPALE APPRO-CEREALES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about SARL OPALE APPRO-CEREALES

What is the revenue of SARL OPALE APPRO-CEREALES ?

The revenue of SARL OPALE APPRO-CEREALES in 2025 is 101 k€.

Is SARL OPALE APPRO-CEREALES profitable?

Yes, SARL OPALE APPRO-CEREALES generated a net profit of 3 k€ in 2025.

Where is the headquarters of SARL OPALE APPRO-CEREALES ?

The headquarters of SARL OPALE APPRO-CEREALES is located in ABBEVILLE (80100), in the department Somme.

Where to find the tax return of SARL OPALE APPRO-CEREALES ?

The tax return of SARL OPALE APPRO-CEREALES is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SARL OPALE APPRO-CEREALES operate?

SARL OPALE APPRO-CEREALES operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.